Page 439 - Auditing Standards

As of December 15, 2017
There is involvement We are unable to determine the possibility of a

with a multiemployer withdrawal liability in a multiemployer benefit plan.
plan. or
We have determined that there is the possibility of a
withdrawal liability in a multiemployer plan in the

amount of $[XX].

Postretirement benefits We do not intend to compensate for the elimination
have been eliminated. of postretirement benefits by granting an increase in

pension benefits.
or
We plan to compensate for the elimination of

postretirement benefits by granting an increase in
pension benefits in the amount of $[XX].

Employee layoffs that Current employee layoffs are intended to be

would otherwise lead to temporary.
a curtailment of a benefit
plan are intended to be

temporary.

Management intends to We plan to continue to make frequent amendments
either continue to make to its pension or other postretirement benefit plans,

or not make frequent which may affect the amortization period of prior
amendments to its service cost.
pension or other or

postretirement benefit We do not plan to make frequent amendments to its
plans, which may affect pension or other postretirement benefit plans.
the amortization period
of prior service cost, or

has expressed a
substantive commitment
to increase benefit

obligations.

EQUITY

CONDITION ILLUSTRATIVE EXAMPLE

There are capital stock Capital stock repurchase options or agreements or
repurchase options or capital stock reserved for options, warrants,

agreements or capital conversions, or other requirements have been

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